Cash Registers Without Power or Internet: How to Keep Selling and Submit Receipts

If your store is required to use a cash register (RRO) or a software cash register (PRRO), a power or internet outage does not by itself permit you to sell without issuing the proper transaction document. For a hardware cash register, prepare a registered transaction record book (KORO) and transaction receipt book (RK) in advance, or a properly registered backup cash register. For a software cash register, check that it can operate offline and that it has a pre-issued range of fiscal numbers.

When an outage occurs, the cashier should first identify the cause: no power, no connection to the fiscal server, or a fault in the software cash register itself. The correct procedure depends on the cause. The rules below apply to retail sales in Ukraine where fiscalization is mandatory; they do not cancel separate legal exemptions from using cash registers and software cash registers. If you sell fuel, note that Article 3, paragraph 1 of Law No. 265/95-VR prohibits the use of software cash registers for wholesale and retail fuel sales.

Identify what has stopped working

A bank payment terminal, also known as a POS terminal, accepts card payments through acquiring, a payment acceptance service. A cash register or software cash register records the transaction and creates a fiscal document. Even when these functions are combined in one device or the programs exchange data, a successful card payment does not replace fiscalization. Under paragraphs 1–2 of Article 3 of Law No. 265/95-VR, the seller must record the transaction for its full amount and give the buyer the relevant transaction document.

Practical recommendation: During an outage, the cashier should check the payment result and fiscalization result separately. If the money has already been charged, do not run the payment through the terminal again just to get a receipt. First check the document status in the checkout software.

How to prepare a hardware cash register for outages

Article 5 of Law No. 265/95-VR allows transactions during a temporary power outage lasting no more than seven working days to be recorded using a KORO and RK, or through a properly registered backup cash register. Use the books from the first transaction made without the main cash register. Seven working days is the maximum duration of the temporary outage for this procedure, not a waiting period before switching to receipts.

A business owner may choose to work without a KORO and RK and report this when registering the cash register. In that case, the registration certificate states that transactions will not be carried out during a fault or power outage. They may resume when power is restored or a backup cash register is properly connected. An ordinary notebook, an informal handwritten note, or a promise to issue a receipt later does not replace a registered RK.

For a backup cash register, check its registration certificate: it must be marked “Резервний” (“Backup”) and contain the details of the store where it will be used. Register the device following the same procedure as for the main cash register. For every store where the backup cash register will be used, the business owner must notify the supervisory authority in advance as required for a taxable business location under paragraph 63.3 of Article 63 of the Tax Code of Ukraine. These requirements are set out in paragraph 20 of Chapter 2, Section II of the Procedure for Registering and Using Cash Registers, approved by Order No. 547 of the Ministry of Finance of Ukraine.

How to record sales using a KORO and RK

Before the first sale without the main cash register, the cashier must check that the books are registered and correspond to that cash register. Use a separate RK with the KORO under which it is registered at each transaction location. Use the receipt books registered under that KORO in sequence by their serial numbers, until all receipts in each book have been used. Before use, check that all receipts contain the required details. The detailed rules are in Chapter 4, Section II and Chapter 2, Section III of the Procedure for Registering and Keeping RK and KORO.

1. Record the start of use. Before use begins, enter the relevant dates on the KORO title page and the RK registration page if these books have not been used before. Before working with the RK, complete columns 1–5 of Section 2 in the KORO.
2. Record cash at the transaction location. Record any cash held at the transaction location when the outage occurs on the receipt stub, marked “Службове внесення” (“Cash deposit”). Use the same procedure for cash the business owner adds to the transaction location while working with the RK, including change funds. Record cash taken out while using the book on the stub, marked “Службова видача” (“Cash withdrawal”).
3. Issue a receipt for every transaction. Fill in the stub first, then the detachable part. The full transaction amounts on both parts must match. Give the detachable part to the buyer no later than the end of the transaction. At the buyer’s request, also enter all or any requested details provided for on the form: product name, unit price, applicable tax rates for taxpayers, the value of goods for each product name, the date, and the cashier’s signature. Make entries with a ballpoint pen containing dark ink.
4. Keep the tax breakdown of amounts. If the store pays value-added tax, excise tax, or another tax or duty, record the relevant taxable amounts on the stub in accordance with the Procedure. For sales of alcoholic beverages and tobacco products, the product name, value, rate, and tax amount required by the Procedure must appear on both parts of the receipt.
5. Record refunds separately. Show the refund amount with a minus sign. If the refund exceeds UAH 100, the cashier or financially responsible person must prepare a cash refund statement. It must include the buyer’s identity document details, product information, the amount refunded, and the number of the receipt confirming the purchase. Send the statement to accounting and keep it for three years. If there is no accounting department, attach it to the last page of the relevant KORO.
6. Close out the totals each day. If one RK usage cycle lasts several working days, make a separate entry in Section 2 of the KORO for each day. Complete columns 1–2 only on the first day and column 8 only on the last day. Each day, complete Section 1 based on the receipts; for the first day, include the relevant amounts shown on the control tape from the start of the day until the outage.

Do not correct or reuse an incorrectly completed receipt. Mark both the stub and detachable part “Анульовано” (“Voided”), and have the cashier certify the mark with a signature. Keep the stubs in the book. When all receipts have been used, enter the end date and total transaction amount on the RK registration page.

Practical recommendation: The responsible employee should keep a record of outage dates and times and monitor the seven-working-day limit. If power is not restored within the permitted period, do not continue transactions using only the books; arrange for a registered cash register to operate or stop transactions.

What to do after power is restored

If the store operated using a KORO and RK, follow paragraph 10 of Section III of the Procedure for Using Cash Registers. It sets out the steps after power is restored or a repaired or backup device is installed.

1. Before resuming transaction registration through the cash register, complete columns 6–8 of Section 2 in the KORO, taking into account the rules for a cycle that lasted several days.
2. Record through the cash register the transaction amounts from the period when the RK was used, separately for each value-added tax, excise tax, or other tax or duty rate.
3. If the cash register’s operating memory has been cleared, also restore the amounts for the period before the outage from the control tape. If the memory has not been cleared, do not enter the amounts already stored for that period again.
4. Generate a fiscal daily report receipt, or Z-report. In the KORO entry for this report, specify the earlier dates whose totals it covers.
5. If necessary, perform a “службове внесення” (“Cash deposit”) for the amount of cash actually remaining at the transaction location.

Illustrative example. Before the outage, the store recorded sales of UAH 2,400 through the cash register and another UAH 3,600 through RK receipts. If the memory has been preserved, after power is restored, record the UAH 3,600 from the book through the cash register. Total sales are UAH 2,400 + UAH 3,600 = UAH 6,000. The buyers have already paid, so this entry does not require taking payment again or charging their cards again.

Practical recommendation: Give accounting the RK totals together with the relevant Z-report and an indication of the period. This helps ensure the transferred amounts are accounted for only once. Under paragraph 6 of Article 3 of Law No. 265/95-VR, keep used KORO and RK books for three years after they are completed.

How to use a software cash register without internet

Offline mode applies when a working software cash register has no connection to the fiscal server of the State Tax Service of Ukraine (DPS). Also check the registration application: if the business owner stated there that they would not conduct offline transactions, enabling the software settings alone is not enough to begin operating this way. Submit an application to change that information in advance. Under Article 5 of Law No. 265/95-VR, the software must create electronic transaction documents and assign them numbers from a range generated in advance by the fiscal server. Offline operation without an assigned range is prohibited.

Saving an arbitrary document as a PDF does not make it a fiscal receipt. During a transaction, the software cash register must create a compliant document with all required details, an offline number, and an indication that it was created offline. The buyer must receive a paper or electronic transaction document in accordance with Article 3 of the Law.

Check the time limits, number supply, and software capabilities

The general limits for offline operation are 36 consecutive hours and 168 hours in a calendar month. However, paragraph 13 of Section II of Law No. 265/95-VR allows these limits to be exceeded while martial law or a state of emergency is in effect, or in circumstances of force majeure. This exception applies to the time limits; the requirement to have an assigned range of fiscal numbers remains in force.

Also check the technical limits of your software solution. The program may stop transactions at the 36- or 168-hour limit even where the law permits exceeding it. If the program no longer creates fiscal documents or its unused numbers have run out, the cashier must stop transactions or switch to a prepared backup cash register.

Under Section V of the Procedure for Using Software Cash Registers, offline time is determined from notifications about the start and end of offline mode. The interval between two offline sessions is also included in the calculation if no transaction document from that software cash register was registered online on the server during that time. So a brief return of internet access does not by itself start a new count.

Practical recommendation: Before outages, check the remaining offline time, available numbers, and validity of the electronic signature certificate. If the certificate is due to expire during a prolonged loss of connection, agree in advance with the responsible employee on a signing method permitted by the Procedure and the software that uses a valid certificate. Do not assume offline mode allows you to use an expired signature.

Close the shift and submit documents in the required order

If it is time to close the shift but the connection is still unavailable, the software cash register must generate an offline Z-report after the last transaction document for that shift and before the next shift is opened. Documents receive consecutive numbers from the assigned range. The lack of internet is not a reason to leave a shift without a report if the working software cash register can create one.

After the connection is restored, take these steps:

1. Check that the system is back online. Under the Procedure, the software cash register must automatically resume online data exchange when its connection to the fiscal server is restored.
2. Ensure transmission within an hour. The package must include a Form No. 4-PRRO notification about the start and end of offline mode, copies of transaction documents, and any offline fiscal report receipts generated.
3. Follow the required order. Copies of offline receipts must be transmitted before the electronic fiscal report receipt for the day on which they were created. This is a separate requirement under Article 5 of the Law, and it applies alongside the one-hour deadline.
4. Wait for delivery confirmation. Keep the documents and control tape in the software cash register until confirmation is received from the fiscal server. The return of internet access alone is not enough to complete the check.

Illustrative example. If the connection to the fiscal server is restored at 14:20, the package must be transmitted within an hour, by 15:20. If the report for that day is sent earlier, the receipt copies must arrive first.

If the connection failed during fiscalization and synchronization reveals two documents for one transaction, check their numbers. Paragraph 11 of Section V of the Procedure provides for resolving such a duplicate using the “сторно” (“reversal”) operation and specifying the related documents. Do not create the sale again without checking its status.

What to do if the software cash register is faulty or cannot create a Z-report

If the software cash register fails, stop transactions through it until the fault is fixed or a backup cash register is connected. On the day the fault is identified, the business owner must send a Form No. 2-PRRO notification to the supervisory authority, the software cash register manufacturer, and/or the service center, if there is one. The procedure is set out in paragraph 12 of Section II of the Procedure for Using Software Cash Registers.

After reporting the fault, submit an application marked “Відновлення роботи” (“Resumption of operation”) to restore service. If no such application is received within a month, an entry will be made in the register cancelling the software cash register registration. The rules do not provide for replacing a faulty software cash register with informal handwritten records.

A different notification procedure applies to a faulty hardware cash register: notify the service center on the working day the fault is identified, and notify the supervisory authority within two working days after that day. These deadlines are set out in paragraph 16 of Article 3 of Law No. 265/95-VR.

If an emergency power outage objectively made it impossible to generate a Z-report, the DPS explains that the report should be generated no later than the next working day, before any new transactions. In practice, keep a record of when the outage occurred and the circumstances that made it impossible to create the report. The same publication discusses stopping work during an air raid alert; cash register procedures must not delay employees from leaving the sales area.

There is no universal rule that a software cash register must be blocked after 72 hours without a connection. Offline operation of a software cash register is governed by Article 5, the specific provision in paragraph 13 of the Law, and the rules of the particular software solution. Data transmission requirements for hardware cash registers should not automatically be applied to software cash registers.

Practical recommendation for a hardware cash register: If power is available but internet is down, check the device messages and the manufacturer’s instructions on storing and transmitting data. If the device blocks transactions, stop using it and contact the service center. After the connection is restored, check whether the stored documents have been transmitted.

How to prepare Torgsoft software cash register for offline operation

In Torgsoft, fiscalization is provided through the paid “Програмний РРО” (“Software Cash Register”) option, charged annually for each device used to process fiscal transactions. Before using it, activate the option, register the business unit, software cash register, and cashiers, and configure a qualified electronic signature (QES). In the standard setup, the cashier signs receipts with their own key; if the option linking a salesperson to each product is enabled, the documentation provides for using a shared key for the software cash register. Check your chosen setup before starting work. Subscription terms are available on the “Програмний РРО” option page.

Make sure offline mode is permitted in the settings and that the first shift was successfully opened online: according to Torgsoft’s offline operation documentation, a shift cannot be opened for the first time without internet. If the connection is lost during an open shift, the program automatically switches to offline mode, assigns special fiscal numbers to documents, and stores them locally. The documentation sets technical limits of 36 consecutive hours and 168 hours per month, and says the program will block transactions if numbers run out or the time limit is exceeded. The legal exception to the time limits does not mean you can count on this option working without limits.

When the connection is restored, Torgsoft automatically transmits the stored documents. The cashier should check receipt statuses in the software cash register analytics and confirm delivery; the responsible employee should monitor compliance with the one-hour deadline. If the day ends without internet, the program allows a Z-report to be generated offline and transmitted later. Until delivery is confirmed, do not reinstall the program or clear the database: the cashier’s guide warns that unsent receipts may be lost.

Which penalties to consider and when a territorial exemption applies

Under paragraph 1 of Article 17 of Law No. 265/95-VR, financial penalties apply for processing a transaction for less than its full amount, failing to process it through a fiscal cash register or software cash register, failing to issue the proper transaction document, or conducting a transaction without an RK where one is required:

• 100% of the amount of the sale involved in the violation, for a first violation;
• 150% of the amount of the sale involved in the violation, for each subsequent violation.

These percentages apply specifically to the violations listed in paragraph 1. Under paragraph 3 of Article 17, the penalty is 50 non-taxable minimum incomes of citizens (NMDG) if, in cases specified by the Law, a business conducting transactions fails to use a KORO and/or RK, uses books that are not properly registered, breaches the prescribed rules for their use, or fails to retain them for the prescribed period.

Under paragraph 10, the penalty is 30 NMDG for failing to submit to the supervisory authorities reports relating to the use of cash registers and receipt books, and copies of transaction documents and fiscal report receipts from cash registers via wired or wireless communication channels, where submission is mandatory. The reduced rates of 25% and 50%, which were set out for a limited period in paragraph 15 of Section II, are no longer in effect.

Paragraph 14 of Section II of the Law provides an exemption from liability for violations committed when selling goods or providing services in temporarily occupied territories, active hostilities areas, and possible hostilities areas. It does not apply to violations of transaction rules when selling excisable goods. The exemption depends on the location and date of the violation: depending on the territory category, it applies until the date the occupation ends, hostilities end, or the threat of hostilities ceases.

Practical recommendation: To check whether this exemption applies, compare the store address and date of the transaction with the official List of Territories referenced in paragraph 14. Keep the relevant entry showing the territory category and dates. A business owner’s registration in a particular region, or the fact that martial law is in force, is not enough to establish that the exemption applies.

Subparagraph 112.8.9 of Article 112 of the Tax Code of Ukraine provides an exemption from financial liability if a violation occurred as a result of force majeure. To rely on this ground, assess the link between the specific circumstances and the specific violation. Martial law or an outage alone does not grant general permission to sell without transaction documents.

What to check before the next shift

• For a hardware cash register: The responsible employee checks the registered KORO and RK, the supply of receipts or readiness of the backup device, and whether the store address is listed on its registration certificate.
• For a software cash register: The cashier checks that the shift opened successfully, offline operation is permitted, a number range has been issued, offline time remains, and the signature is valid.
• For card payments: The cashier knows where to check the payment result and fiscal document status separately, so the customer is not charged twice.
• For closing the day: The assigned employee checks the Z-report, transmission of offline documents, and receipt of delivery confirmations.
• For reconciling records: Accounting receives the receipts, daily totals, and report identifying the amounts carried over.

Regulations to check for the correct procedure

• Law of Ukraine No. 265/95-VR “On the Use of Cash Registers in Trade, Food Service, and Services”: Articles 3, 5, and 17; paragraphs 13–15 of Section II.
• Procedure for Registering and Using Cash Registers, approved by Order No. 547 of the Ministry of Finance of Ukraine: paragraph 20 of Chapter 2, Section II; paragraphs 2 and 10 of Section III.
• Procedure for Registering and Keeping RK and KORO, approved by Order No. 547 of the Ministry of Finance of Ukraine: Chapter 4, Section II; Chapter 2, Section III.
• Procedure for Registering, Maintaining the Register, and Using Software Cash Registers, approved by Order No. 317 of the Ministry of Finance of Ukraine: paragraph 12 of Section II; Sections IV–V.
• Tax Code of Ukraine: subparagraph 112.8.9 of Article 112 on force majeure.